定额成本

采用计划成本或者定额成本方法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。

Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically .

采用定额成本或者计划成本方法的，应当合理计算成本差异，月终编制会计报表时，调整为实际成本。

Those adopting the norm cost method , or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances , and adjust them into historical cost at the end of the month while preparing financial statements .

定额成本法与标准成本法的比较

On the Comparison of the Quota Cost Method and the Norm Cost Method

在引入作业成本法之前，企业采用定额成本法对产品成本进行核算。

Before the ABC system , it had taken the fixed cost method as the basic tool of production cost accounting .

定额成本与标准成本相互排斥，但二者都可以与目标成本结合应用。

Fixed cost is excluded with standard cost , however , they can be applied with the target cost in a combination .

实际成本大于或小于标准成本（或定额成本、计划成本）的差额。

The actual cost is greater than or smaller than the difference of the standard cost ( or cost of quota , planned costs ) .

目标成本、计划成本、预算成本、定额成本、标准成本虽然都是企业进行成本控制的标准，但它们有的可以结合应用，有的却不能。

Although target cost , plan cost , estimated cost , fixed cost , standard cost are all cost control standards used in enterprises , yet some of them can be applied in a combination and others can not .

对A企业的业务外包部分采取定额成本控制；对A企业非外包业务采取标准成本控制，把定额成本控制和标准成本控制有机结合起来的成本控制方式，这是本文的创新点。

A company applies a fixed a fixed cost control to outsourcing cost and standard cost control to non-outsourcing business of the enterprise . The cost control way of combination of fixed cost and standards cost , this is the innovative point of this article .

论文还结合国防采购RD的最新实践，提出了一种新的国防采购RD成本补偿方式&基于定额的成本补偿，并对定额补偿方式的有效性进行探讨。

According to the latest practice of defense procurement RD , it investigates a new model of defense procurement RD cost-reimbursement , i.e. cost-reimbursement bases on quota , and it also discusses the validity of reimbursement bases on quota .

强调要尊重价值规律，了解医疗服务价格的成本结构，建立科学的医疗服务费用消耗定额与成本核算方法，实行医疗收费价格分级管理。

The cost structure of medical services prices should be known . Scientific consumption quota of medical services and cost accounting methods should be established . The charging prices administration of medical services should be classified .

医疗保险实行单病种定额结算的成本&效果分析

Cost-effectiveness Analysis of Ration Balance on Single Disease by Medicare

对生产消耗定额及原料成本、300t/a生产投资进行概算，并对经济效益及盈亏平衡点作了分析；

Estimates are made on the consumption norm , raw material cost and investment for 300 t / a basic violet plants . An analysis of economic benefit and breakeven point is also conducted .

本文就施工企业如何提高投标报价能力，从编制企业施工定额、建立成本数据库、做好投标工作、加强施工过程管理、建立风险管理系统等几个方面提出一些建议。

The text expatiates on the construction enterprise how to increase the ability to quote a price and the writer makes some good advice on constituting the enterprise ration , strengthening the manage on the construction , establishing the cost database and risk manage system .

企业定额的建立与成本控制

The setting-up and cost of enterprise 's quota are controlled

岩石可钻性是优选钻头，制定生产定额以及降低钻井成本的基础。

Rock drill-ability is the basic parameter to optimize bits , make drilling plan and reduce drilling cost .

详细叙述定额预算法、成本测算法、市场价格比较法的内容构成、算法和操作步骤。

It details the contents , measures and operation procedures for quota budget method , cost measuring method and market price comparison method .

只有准确的预测备件消耗趋势，才能合理确定备件储备定额，降低生产成本。

Only the consumption trend is forecast accurately , can the reasonable repertory ration of spare parts be ascertained and the cost of production be decreased .

从定员定额管理与人工成本控制相互关系及其影响效应研究出发，阐明了效率管理对人工成本进行有效控制的科学观点，同时就其方法的可操作性以及相关的配套措施进行了深入的论述。

〕 Started out from the relations between fixed number of staffs , quota management and artificial cost control and its effect , this paper clarifies the scientific view of efficiency management for artificial cost and deeply discusses its methods , operational ability and related matching measures . 〔

对完善其他基本环节的成本控制，笔者着重从建立成本控制系统组织机构、完善成本预算机制与成本定额制度、加强成本技术分析和建立有效的成本控制激励机制方面提出改进措施。

Improve other aspects of the basic cost control , the authors focus on cost control system established organizations , and improve cost estimates mechanism and the fixed cost system , and strengthen cost technical analysis and the establishment of an effective mechanism for cost control incentives proposed improvement measures .

阐述在工程量清单计价模式下施工企业建立和完善企业定额的必要性和紧迫性，并对编制和完善企业定额的途径以及企业定额在成本管理中的应用作了探讨。

This article expounds the necessity and urgency to establish and perfect the enterprise norm under the mode of charging by bill of quantities , and explores the avenues of preparing and perfecting the enterprise norm and the application of the norm in cost management .